Page 240 - BAM ONE REPORT 2565 (ENGLISH VERSION)

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Independent Auditor's Report

To the Shareholders of Bangkok Commercial Asset Management Public Company Limited

Opinion

I have audited the accompanying financial statements of Bangkok Commercial Asset

Management Public Company Limited (“the Company”), which comprise the statement of
Bangkok Commercial Asset Management Public Co., Ltd.
financial position as at 31 December 2022, and the related statements of comprehensive income,
changes in equity and cash flows for the year then ended, and notes to the financial statements,

including a summary of significant accounting policies.

In my opinion, the financial statements referred to above present fairly, in all material respects,
the financial position of Bangkok Commercial Asset Management Public Company Limited as at

31 December 2022, and its financial performance and cash flows for the year then ended in
accordance with Thai Financial Reporting Standards.

Basis for Opinion

I conducted my audit in accordance with Thai Standards on Auditing. My responsibilities under

those standards are further described in the Auditor’s Responsibilities for the Audit of the
Financial Statements section of my report. I am independent of the Company in accordance with
the Code of Ethics for Professional Accountants including Independence Standards issued by the

Federation of Accounting Professions (Code of Ethics for Professional Accountants) that are
relevant to my audit of the financial statements, and I have fulfilled my other ethical

responsibilities in accordance with the Code of Ethics for Professional Accountants. I believe that
the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

เอกสาร: เปิดเผย โดย: ธเนศ กิตติชีวเวช (Thanet Kitticheewawet)